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" Tax planning and compliance for tax-exempt organizations : "
Jody Blazek.
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BL
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| Record Number
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1034281
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b788651
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| Main Entry
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Blazek, Jody.
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| Title & Author
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Tax planning and compliance for tax-exempt organizations : : rules, checklists, procedures /\ Jody Blazek.
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| Edition Statement
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4th ed.
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| Publication Statement
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Hoboken, N.J. :: John Wiley & Sons,, ©2004.
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| Series Statement
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Wiley nonprofit law, finance, and management series
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| Page. NO
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1 online resource (xxiv, 742 pages) :: illustrations, forms.
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| ISBN
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0471677523
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: 9780471677529
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0471271772
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9780471271772
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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pt. I. Qualifications of tax-exempt organizations. Distinguishing characteristics of tax-exempt organizations ; Qualifying under IRC sec. 501(c)(3) ; Religious organizations ; Charitable organizations ; Educational, scientific, and literary purposes and prevention of cruelty to children and animals ; Civic leagues and local associations of employees: sec. 501(c)(4) ; Labor, agricultural, and horticultural organizations: sec. 501(c)(5) ; Business leagues: sec. 501(c)(6) ; Social clubs: sec. 501(c)(7) ; Instrumentalities of government and title-holding corporations ; Public charities -- pt. II. Standards for private foundations. Private foundations: general concepts ; Excise tax based on investment income: IRC sec. 4940 ; Self-dealing: IRC sec. 4941 ; Minimum distribution requirements: IRC sec. 4942 ; Excess business holdings and jeopardizing investments: IRC sec. 4943 and sec. 4944 ; Taxable expenditures: IRC sec. 4945 -- pt. III. Obtaining and maintaining tax-exempt status. IRS filing, procedures, and policies ; Maintaining tax-exempt status ; Private inurement and intermediate sanctions ; Unrelated business income ; Relationships with other organizations and businesses ; Electioneering and lobbying ; Deductibility and disclosures ; Employment taxes ; Mergers, bankruptcies, and terminations.
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| Abstract
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Tax Planning and Compliance for Tax-Exempt Organizations: Rules, Checklists, and Procedures, Fourth Edition is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. Along with clear, concise instructions for filing Forms 990 and other important IRS forms and documents, this practical guide covers the significant issues facing nonprofit organizations, including unrelated business income, private inurement, affiliations, and employment taxes. It also provides practical guidance on obtaining the tax exemption; reporting to boards, auditors, and the IRS; tes.
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| Subject
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Nonprofit organizations-- Taxation-- Law and legislation-- United States.
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Tax exemption-- Law and legislation-- United States.
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Tax planning-- United States.
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LAW-- Taxation.
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Nonprofit organizations-- Taxation-- Law and legislation.
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Tax exemption-- Law and legislation.
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Tax planning.
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United States.
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| Dewey Classification
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343.73066
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| LC Classification
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KF6449.B58 2004eb
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